| Summary: | 碩士 === 國立中正大學 === 會計所 === 94 === The investments in information technology of today’s enterprise had become
hugeness in the information-age. Would the enterprises provide better deliveries and
customer services by using these technologies? If they could do more effectively on
managing their own knowledge through information technologies, they would become
more competitive and profitable. At the same time, enterprises would have the ability
to reply customers’ need more quickly, and enlarge their corporate value.
Our research is focus on the relationship between information technology
application, Intellectual Capital (IC) and corporate performance. We examined the
large enterprises in Taiwan’s open market by giving their C.E.O questionnaires and
collected from their opinions on IT and IC relationships. After we collected the
questionnaires, we used Structure Equation Model (SEM) to Analysis and approve
our hypothesis. The results of LISREL analysis show that Information Technology
applications do not have directly impressions to enterprise performances. However,
human capital and fundamental capital elements influentially affects on customer
capital, customer capital has positively affect business performances. This output
shows that if the enterprises invest more information technology on creating
Intellectual Capital, they get more on business performances. Hope our research can
give some help to Taiwan’s corporate on investing IT and IC.
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